PAYE operation: targeted review forms: general rules for examining forms (Action Guide)
On receipt of the review form follow steps 1 - 5 below.
|1.||Bear in mind the guidance at PAYE10000 onwards when considering claims arising from review forms or making provisional changes to the CY coding on the basis of previous year details|
|2.||Check the address and date of birth of the individual or spouse|
|3.||Review the information on the form and|
|* Update IABD for both the year of the form and CY / CY+1 to update the tax code, as appropriate (Action guide tax40002)|
|* Make any changes to personal details see ’Maintain individual details’ at PAYE103000 onwards|
|4.||File the forms (including notes of telephone calls recorded as received as forms) in the District Record after examining them|
|5.||If the total untaxed income is £2,500 or more and the customer clearly has no net liability to tax, do not set up an SA record. Enter the amount of untaxed income in IABD|
See Action guide tax40217 for guidance on the form P810.